IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Nimewo UILC Sijè Dat Piblikasyon
200027042 338.01-02 Time in which Election must be made 07/07/2000
200027042 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/07/2000
200027041 877.01-00 Principal Purpose--the Avoidance of Tax 07/07/2000
200027040 9114.03-46 Mexico 07/07/2000
200027039 1362.01-03 Late Elections 07/07/2000
200027038 1362.01-03 Late Elections 07/07/2000
200027037 1362.02-03 Passive Investment Income 07/07/2000
200027036 166.00-00 Bad Debts 07/07/2000
200027035 9100.22-00 Other 07/07/2000
200027035 1503.04-04 Dual Resident Corporation 07/07/2000
200027034 856.04-00 Rents From Real Property 07/07/2000
200027033 1362.00-00 Election by Small Business Corporation 07/07/2000
200027032 1362.04-00 Inadvertent Terminations 07/07/2000
200027031 1362.00-00 Election by Small Business Corporation 07/07/2000
200027030 101.05-00 Flexible Premium Contracts Before 1985 07/07/2000
200027030 7702.20-00 Correction of Errors 07/07/2000
200027029 118.01-01 Shareholder Contributions 07/07/2000
200027028 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/07/2000
200027027 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/07/2000
200027027 9100.20-00 Section 1502; Election to File Consolidated Return 07/07/2000
200027026 6402.01-00 Credit of Overpayment Against Any Tax Liability 07/07/2000
200027026 6601.10-00 Request for Interest Netting 07/07/2000
200027026 6611.03-00 Interest on Credits 07/07/2000
200027025 9100.00-00 Extension of Time for Making Certain Elections 07/07/2000
200027025 2652.01-02 Special Election for QTIP 07/07/2000

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